XML 55 R22.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Valuation and Qualifying Accounts | 12 Months Ended
--- | ---
May. 31, 2015
Valuation and Qualifying Accounts [Abstract] |
Schedule of Valuation and Qualifying Accounts Disclosure | Valuation and Qualifying Accounts PAYCHEX, INC. CONSOLIDATED FINANCIAL STATEMENT SCHEDULE FOR THE YEAR ENDED MAY 31, (In millions)
Description |  | Balance as of beginning of fiscal year |  | Additions charged to expenses |  | Additions to/(Deductions from) other accounts(1) |  | Costs and deductions(2) |  | Balance as of end of fiscal year
2015 |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1.5 |  |  | $ | 1.6 |  |  | $ | 0.1 |  |  | $ | 1.8 |  |  | $ | 1.4 |
Reserve for client fund losses |  | $ | 1.9 |  |  | $ | 2.0 |  |  | $ | (0.2 | ) |  | $ | 1.9 |  |  | $ | 1.8 |
2014 |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1.0 |  |  | $ | 2.5 |  |  | $ | — |  |  | $ | 2.0 |  |  | $ | 1.5 |
Reserve for client fund losses |  | $ | 2.4 |  |  | $ | 2.2 |  |  | $ | — |  |  | $ | 2.7 |  |  | $ | 1.9 |
2013 |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1.2 |  |  | $ | 1.7 |  |  | $ | — |  |  | $ | 1.9 |  |  | $ | 1.0 |
Reserve for client fund losses |  | $ | 2.1 |  |  | $ | 2.7 |  |  | $ | — |  |  | $ | 2.4 |  |  | $ | 2.4 |
(1) | Amounts related to business acquisitions.
(2) | Uncollectible amounts written off, net of recoveries.

X
- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
Name: | us-gaap_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration